[HISTORY: Adopted by the Board of Trustees of the Village
of Canajoharie as indicated in article histories. Amendments noted
where applicable.]
[Adopted 6-2-1999 by L.L.
No. 1-1999]
The intent of the Board of Trustees of the Village of Canajoharie
is to implement § 1402, Subdivision 3, of the Real Property
Tax Law providing for the voluntary termination of the status of the
Village assessing unit, as now provided in the Village Law and the
Real Property Tax Law. It is also the intent of this article to abolish
the position of Assessor (or Board of Assessors) and to terminate
any and all responsibility as provided by law for the review of the
assessments of real property located within the Village of Canajoharie.
On or after the effective date of this article, the Village
of Canajoharie shall cease to be an assessing unit.
The position of Assessor in the Village of Canajoharie is hereby
abolished.
The Board of Assessment Review in the Village of Canajoharie
is hereby abolished.
On or after the effective date of this article, taxes in the
Village of Canajoharie shall be levied on a copy of the applicable
part of the assessment roll of the Town of Canajoharie or County of
Montgomery, with the taxable status date of such town or county controlling
for Village purposes.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Within five days of the effective date of this article, the
Board of Trustees of the Village of Canajoharie shall file a copy
of such article with the Clerk and Board of Assessors of the Town
of Canajoharie, with the Clerk and Assessor of the county and with
the Commissioner of Taxation and Finance.
This article shall take effect immediately upon filing with
the Secretary of State; provided, however, that this article is subject
to a permissive referendum and the Village Clerk shall forthwith proceed
to notice such fact and conduct such referendum, if required, by petition.
